• Explanation


    there is no documentation on a non-existant concern

    I disagree. Here is the link: http://msdn.microsoft.com/en-us/library/ms191544.aspx

    Transact-SQL Statements Allowed in Transactions

    You can use all Transact-SQL statements in an explicit transaction, except for the following statements:

    ALTER DATABASE

    ALTER FULLTEXT CATALOG

    ALTER FULLTEXT INDEX

    BACKUP

    CREATE DATABASE

    CREATE FULLTEXT CATALOG

    CREATE FULLTEXT INDEX

    DROP DATABASE

    DROP FULLTEXT CATALOG

    DROP FULLTEXT INDEX

    RECONFIGURE

    RESTORE

    ...

    UPDATE STATISTICS can be used inside an explicit transaction. However, UPDATE STATISTICS commits independently of the enclosing transaction and cannot be rolled back.

    Based on this article, one can conclude that a TRUNCATE TABLE statement can be rolled back.